PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.
ITA/96/2022HC Orissa17 Aug 2023
Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA
4 to
9 of the 2007 Rules.
16.6. The proper officer can raise doubts as to the truth or accuracy
Digitally Signed
By:KAMLESH KUMAR
Signing Date:27.11.2024
18:20:25
Signature Not Verified
CUSAA 26/2022 & connected matters
Page 50 of 137
of the declared value on ―certain reasons‖ which could include the
grounds specified in sub-clauses